Existing Clause
Whether the assessee is liable to pay indirect tax like
excise duty, service tax, sales tax,
customs duty, etc. if yes, please furnish the registration number or any other identification number allotted for
the same.
Amendment
a) After the words “sales tax” the words “goods and service
tax” shall be inserted.
b) After the
words “registration number or”, the words “GST number or” shall be inserted.
Clause 19
Existing Clause
Amounts
admissible under sections: 32AC,33AB,
33ABA, 35(1), 35(2AA), 35(2AB), 35ABB, 35AC, 35AD, 35CCA, 35CCB, 35CCC, 35CCD,
35D, 35DD, 35DDA, 35E
Amendment
After the
words “32 AC or”, the words “32 AD or” shall be inserted.
Clause 24
Existing Clause
Amounts
deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC.
Amendment
After the
words “32 AC or” the words “32AD or” shall be inserted.
Clause 26
Existing Clause
In respect
of any sum referred to in clause (a),(b), (c), (d), (e) or (f) of section 43B
Amendment
For the words “or (f)”, the words “, (f) or (g) shall be
substituted.
Clause 29
Existing Clause
Whether
during the previous year the assessee received any consideration for issue of
shares which exceeds the fair market value of the shares as referred to in
section 56(2)(viib), if yes, please furnish the details of the same.
Amendment
after serial number 29 and the entries relating
thereto, the following shall be inserted, namely:-
“29A.
(a) Whether any amount is to be included as income chargeable under the head
‘income from other sources’ as referred to in clause (ix) of sub-section (2) of section 56? (Yes/No)
(b) If yes, please furnish the following details:
(i) Nature of income:
(ii) Amount thereof:
29B. (a) Whether any
amount is to be included as income chargeable under the head ‘income from other
sources’ as referred to in clause (x) of
sub-section (2) of section 56? (Yes/No)
(b) If yes, please furnish the following details:
(i) Nature of income:
(ii) Amount (in Rs.) thereof:”;
Clause 30
Existing Clause
Details of
any amount borrowed on hundi or any amount due thereon (including interest on
the amount borrowed) repaid, otherwise than through an account payee cheque.
[Section 69D]
Amendment
after serial number 30 and the entries relating
thereto, the following shall be inserted, namely:-
“30A.
(a) Whether primary adjustment to
transfer price, as referred to in sub-section (1) of section 92CE, has been made
during the previous year? (Yes/No)
b) If yes, please furnish the following details:-
(i) Under which
clause of sub-section (1) of section 92CE primary adjustment is made?
(ii) Amount
(in Rs.) of primary adjustment:
(iii) Whether
the excess money available with the associated enterprise is required to be
repatriated to India as per the provisions of sub-section (2) of section
92CE? (Yes/No)
(iv) If yes,
whether the excess money has been repatriated within the prescribed time
(Yes/No)
(v) If no,
the amount (in Rs.) of imputed interest income on such excess money which has
not been repatriated within the prescribed time:
30B. (a) Whether the assessee has incurred
expenditure during the previous year by way of interest or of similar nature
exceeding one crore rupees as referred to in sub-section (1) of section 94B?
(Yes/No)
(b) If yes, please furnish the following details:-
(i) Amount (in Rs.) of expenditure by way of
interest or of similar nature incurred:
(ii) Earnings before interest, tax, depreciation
and amortization (EBITDA) during the previous year (in Rs.):
(iii) Amount (in Rs.) of expenditure by way of
interest or of similar nature as per (i) above which exceeds 30% of EBITDA as
per (ii) above:
(iv) Details of interest expenditure brought
forward as per sub-section (4) of section 94B:
(v) Details of interest expenditure carried forward
as per sub-section (4) of section 94B:
30C. (a) Whether the assessee has entered into an
impermissible avoidance arrangement, as referred to in section 96, during
the previous year? (Yes/No)
(b) If yes, please specify:-
(i) Nature
of the impermissible avoidance arrangement:
(ii) Amount
(in Rs.) of tax benefit in the previous year arising, in aggregate, to all
the parties to the arrangement:”;
Clause 31
Existing Clause
(a) Particulars of each loan or deposit in an amount
exceeding the limit specified in section 269SS taken or accepted during the
previous year :-
(b) Particulars of each repayment of
loan or deposit in an amount exceeding the limit specified in section 269T made
during the previous year :-
(c) Whether the taking or accepting loan or deposit, or repayment
of the same were made by account payee cheque drawn on a bank or account payee
bank draft based on the examination of books of account and other relevant
documents
(i) name, address and Permanent Account Number (if available
with the assessee) of the payee;
(ii) amount of the repayment;
(iii) maximum amount outstanding in the account at any time
during the previous year;
(iv) whether the repayment was made by cheque or bank draft
or use of electronic clearing system through a bank account;
(v) in case the repayment was made by cheque or bank draft,
whether the same was taken or accepted
by an account payee cheque or an account payee bank draft.
(d) Particulars of repayment of
loan or deposit or any specified advance in an amount exceeding the limit
specified in section 269T received otherwise than by a cheque or bank draft or
use of electronic clearing system through a bank account during the previous
year:—
(i) name, address and Permanent Account Number
(if available with the assessee) of the lender, or depositor or person from
whom specified advance is received;
(ii) amount of loan or deposit or any specified advance received
otherwise than by a cheque or bank draft or use of electronic clearing system
through a bank account during the previous year.
(e) Particulars of repayment of
loan or deposit or any specified advance in an amount exceeding the limit
specified in section 269T received by a cheque or bank draft which is not an
account payee cheque or account payee bank draft during the previous year:— (i)
name, address and Permanent Account Number (if available with the assessee) of
the lender, or depositor or person from whom specified advance is received;
(ii) amount of loan or
deposit or any specified advance received by a cheque or a bank draft which is
not an account payee cheque or account payee bank draft during the previous
year
Amendment
(A) after clause (b), the following clauses
and entries relating thereto shall be inserted, namely:-
“(ba) Particulars of each receipt in an amount
exceeding the limit specified in section 269ST, in aggregate from a person in a day or in
respect of a single transaction or in respect of transactions relating to one
event or occasion from a person, during the previous year, where such receipt is otherwise than by a
cheque or bank draft or use of electronic clearing system through a bank
account:-
(i) Name, address and Permanent Account Number (if
available with the assessee) of the payer;
(ii) Nature of transaction;
(iii) Amount of receipt (in Rs.);
(iv) Date of receipt;
(bb) Particulars of each receipt in an amount
exceeding the limit specified in section 269ST, in aggregate from a person
in a day or in respect of a single transaction or in respect of transactions
relating to one event or occasion from a person, received by a cheque or bank draft, not being an account payee cheque
or an account payee bank draft, during the previous year:-
(i) Name, address and Permanent Account Number (if
available with the assessee) of the payer;
(ii) Amount of receipt (in Rs.);
(bc) Particulars of each payment made in an
amount exceeding the limit specified in section 269ST, in aggregate to a
person in a day or in respect of a single transaction or in respect of
transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or
use of electronic clearing system through a bank account during the previous
year:-
(i) Name, address and Permanent Account Number (if
available with the assessee) of the payee;
(ii) Nature of transaction;
(iii) Amount of payment (in Rs.);
(iv) Date of payment;
(bd) Particulars of each payment in an amount
exceeding the limit specified in section 269ST, in aggregate to a person in
a day or in respect of a single transaction or in respect of transactions
relating to one event or occasion to a person, made by a cheque or bank draft, not being an account payee cheque or an
account payee bank draft, during the previous year:-
(i) Name, address and Permanent Account Number (if
available with the assessee) of the payee;
(ii) Amount of payment (in Rs.);
(Particulars at
(ba), (bb), (bc) and (bd) need not be given in the case of receipt by or
payment to a Government company, a banking Company, a post office savings bank,
a cooperative bank or in the case of transactions referred to in section 269SS
or in the case of persons referred to in Notification
No. S.O. 2065(E) dated
3rd July, 2017)”;
(B) in item (c), in sub-item (v), for the words
“taken or accepted”, the word “repaid”
shall be substituted;
(C) in item (d), in sub-item (ii), after the words
“amount of”, the words “repayment of”
shall be inserted;
(D) in item (e), in sub-item (ii), after the words,
“amount of”, the words “repayment of”
shall be inserted;
Clause 34
Existing Clause
(b) whether
the assessee has furnished the statement of tax deducted or tax collected
within the prescribed time. If not, please furnish the details:
Amendment
for item (b), the following item shall be
substituted, namely:-
“(b) whether the assessee is required to furnish the
statement of tax deducted or tax collected. If yes, please furnish the
details:
Tax deduction and collection Account Number (TAN)
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Type of Form
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Due date for furnishing
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Date of furnishing, if furnished
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Whether the statement of tax deducted or collected
contains information about all details/transactions which are required to
be reported. If not, please furnish list of details/transactions which are
not reported.”;
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Clause 36
Existing Clause
In the case of a domestic company, details of tax on
distributed profits under section 115-O in the following form :-
(a) total amount
of distributed profits;
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(b) amount of
reduction as referred to in section 115-(1A)(i);
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(c) amount of
reduction as referred to in section115-(1A)(ii);
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(d) total tax paid
thereon;
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(e) dates of
payment with amounts.
Amendment
after serial
number 36 and the entries relating thereto, the following shall be inserted,
namely:-
“36A. (a) Whether the assessee has received any amount in the
nature of dividend as referred to in sub-clause (e) of clause (22) of section
2? (Yes/No)
(b) If yes, please
furnish the following details:-
(i) Amount received (in Rs.):
(ii) Date of receipt:”
Clause 41
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Existing Clause
Please
furnish the details of demand raised or refund issued during the previous year
under any tax laws other than Income Tax Act, 1961 and Wealth tax Act, 1957
alongwith details of relevant proceedings.
Amendment
after serial number 41 and the entries relating thereto, the
following shall be inserted, namely:-
“42. (a) Whether the assessee is required to furnish
statement in Form No. 61 or Form No. 61A or Form No. 61B? (Yes/No)
(b) If yes, please furnish:
Income-tax
Department Reporting Entity Identification Number
|
Type
of Form
|
Due
date for furnishing
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Date
of furnishing, if furnished
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Whether
the Form contains information about all details/ transactions which are
required to be reported. If not, please furnish list of the
details/transactions which are not reported.
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43.
(a) Whether the assessee or its parent
entity or alternate reporting entity is liable to furnish the report as
referred to in sub-section (2) of section 286 (Yes/No)
(b) if yes, please
furnish the following details:
(i) Whether report has
been furnished by the assessee or its parent entity or an alternate reporting
entity
(ii) Name of parent
entity
(iii) Name of alternate
reporting entity (if applicable)
(iv) Date of furnishing
of report
44. Break-up of total expenditure of entities registered or not registered
under the GST:
Sl.
No.
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Total
amount of Expenditure incurred during the year
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Expenditure
in respect of entities registered under GST
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Expenditure
relating to entities not registered under GST
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Relating to goods or services exempt from GST
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Relating to entities falling under composition scheme
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Relating to other registered entities
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Total
payment to registered entities
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